Fuel Taxes

The California agency primarily responsible for fuel taxes is the California Department of Tax and Fee Administration (CDTFA). Interstate fuel users who operate a qualified motor vehicle in California and another state or a Canadian province are required to be licensed for fuel tax purposes.

Qualified Vehicle

A qualified vehicle is one used or designed to transport people or property if it has three or more axles, or has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 lbs. (11,797 kilograms), or when used in combination, it has a combined registered gross vehicle weight exceeding 26,000 lbs.

Fuel Types

For fuel used on California highways, all fuel types other than gasoline must be accounted for.

Licenses

Commercial interstate fuel users in California must have one of the following licenses or permit:

• International Fuel Tax Agreement (IFTA) License
• Interstate User Diesel Fuel Tax (Interstate User) License
• California Fuel Trip Permit (CFTP)

For additional information on different types of licenses or permit, please visit the Getting Started section of the Tax Guide for International Fuel Tax Agreement and Diesel Fuel Interstate User found in the CDTFA website.

Phone: (800) 400-7115